On July 4, President Donald Trump signed a budget reconciliation bill entitled the “One Big, Beautiful Bill Act” (the Act).

Prior to the One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) , Section 1202 provided that ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, ...

This article was written by Smith + Howard’s Brad Pittman and is published by way of the firm’s annual partnership with Global Atlanta. On July 4, 2025, the […] ...

The qualified small business stock (QSBS) rules can be a powerful tax planning tool, and, following the recent enactment of a ...

The qualified small business 1202 stock exemption is a $10 million exclusion that seems too good to be true and is often ...

President Trump signed into law the act referred to as the “One Big Beautiful Bill Act” or “OBBB.” This comprehensive bill ...

The Tax Law Center at New York University Law has recommended repealing or amending the qualified small business stock provisions of the tax code—known as section 1202—to prohibit this gifting of ...

The number and value of venture-capital deals in the Seattle-Tacoma-Bellevue metropolitan area last quarter declined from the ...

Range reports that Trump’s “Big Beautiful Bill” offers significant tax changes for high earners, including increased estate ...

Tucked into the huge set of tax cuts that Republicans passed into law this month was the expansion of an unusually valuable ...

Range reports on new GOP budget legislation that enhances QSBS benefits, potentially saving startup founders and employees millions on taxes.